Hydrides

Hydrides of inorganic chemistry, whether or not chemically defined

CBIC CLEARANCE

HSN 2850 00 10 (Hydrides) is subject to Central Board of Indirect Taxes and Customs (CBIC) mandatory additional-qualifier requirements under CBIC Circular 23/2023-Cus dated 30-09-2023, applicable to all import declarations for Chapter 28 commodities with effect from 15 October 2023. Where the imported quantity of a specified hazardous hydride exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, the owner must hold a valid insurance policy as directed by S.O. 227(E) dated 24-03-1992.

What this is

HSN code

2850 00 10

Chapter

28 · Inorganic chemicals; organic or inorganic compounds of precious metals

Primary regulator

CBIC · CBIC Circular 23/2023-Cus; Chapter 28 mandatory qualifier regime

Customs documentation

Chapter 28 qualifiers from CBIC
PLI insurance policy from insurer
Import declaration to CBIC

Compliance steps

1
File the import declaration with the mandatory additional qualifiers specified for Chapter 28 commodities under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory on all bills of entry filed on or after 15 October 2023 for hydrides under CTH 2850.
CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
2
Where the consignment quantity of a specified hazardous hydride exceeds the threshold prescribed under the Public Liability Insurance Act, 1991, obtain and maintain a valid insurance policy before the consignment is cleared. Non-compliance attracts liability under the PLI Act, 1991.
S.O. 227(E) dated 24-03-1992 issued by the Ministry of Environment and Forests; Public Liability Insurance Act, 1991

A word of counsel

The most common oversight on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers required under CBIC Circular 23/2023-Cus, paragraphs 4.1 and 4.2. Declarations that omit these qualifiers are liable to be held up at assessment, resulting in consignment detention and accruing demurrage. Separately, importers frequently overlook the PLI insurance obligation for hazardous substances that cross the S.O. 227(E) quantity threshold — a gap that can attract direct liability under the Public Liability Insurance Act, 1991.

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Frequently asked

Does HSN 2850 00 10 require BIS certification?

No, hydrides under this tariff line are not covered by any BIS Quality Control Order. Import is governed by CBIC Circular 23/2023-Cus mandatory additional-qualifier requirements for Chapter 28 declarations, with a Public Liability Insurance Act, 1991 overlay for specified hazardous quantities.

What are the mandatory additional qualifiers required in the import declaration for HSN 2850 00 10?

The qualifiers are specified in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, mandatory for all Chapter 28 commodity import declarations filed on or after 15 October 2023.

Does the PLI insurance obligation apply to every shipment of hydrides?

No — the insurance requirement under the Public Liability Insurance Act, 1991 is triggered only when the imported quantity of a specified hazardous substance exceeds the threshold quantities prescribed in S.O. 227(E) dated 24-03-1992; shipments below the threshold are not subject to the PLI overlay.

Last verified against gazette notifications: 2026-05-16. Source: CBIC / Indian Customs CUSDATA.